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91_SB1707ham003 LRB9112999SMmbam01 1 AMENDMENT TO SENATE BILL 1707 2 AMENDMENT NO. . Amend Senate Bill 1707, AS AMENDED, 3 with reference to page and line numbers of House Amendment 4 No. 1, on page 106, line 2, by replacing "and 6" with "6, and 5 11"; and 6 on page 133, immediately below line 31, by inserting the 7 following: 8 "(35 ILCS 120/11) (from Ch. 120, par. 450) 9 Sec. 11. All information received by the Department from 10 returns filed under this Act, or from any investigation 11 conducted under this Act, shall be confidential, except for 12 official purposes, and any person who divulges any such 13 information in any manner, except in accordance with a proper 14 judicial order or as otherwise provided by law, shall be 15 guilty of a Class B misdemeanor. 16 Nothing in this Act prevents the Director of Revenue from 17 publishing or making available to the public the names and 18 addresses of persons filing returns under this Act, or 19 reasonable statistics concerning the operation of the tax by 20 grouping the contents of returns so the information in any 21 individual return is not disclosed. 22 Nothing in this Act prevents the Director of Revenue from -2- LRB9112999SMmbam01 1 divulging to the United States Government or the government 2 of any other state, or any village that does not levy any 3 real property taxes for village operations and that receives 4 more than 60% of its general corporate revenue from taxes 5 under the Use Tax Act, the Service Use Tax Act, the Service 6 Occupation Tax Act, and the Retailers' Occupation Tax Act, or 7 any officer or agency thereof, for exclusively official 8 purposes, information received by the Department in 9 administering this Act, provided that such other governmental 10 agency agrees to divulge requested tax information to the 11 Department. 12 The Department's furnishing of information derived from a 13 taxpayer's return or from an investigation conducted under 14 this Act to the surety on a taxpayer's bond that has been 15 furnished to the Department under this Act, either to provide 16 notice to such surety of its potential liability under the 17 bond or, in order to support the Department's demand for 18 payment from such surety under the bond, is an official 19 purpose within the meaning of this Section. 20 The furnishing upon request of information obtained by 21 the Department from returns filed under this Act or 22 investigations conducted under this Act to the Illinois 23 Liquor Control Commission for official use is deemed to be an 24 official purpose within the meaning of this Section. 25 Notice to a surety of potential liability shall not be 26 given unless the taxpayer has first been notified, not less 27 than 10 days prior thereto, of the Department's intent to so 28 notify the surety. 29 The furnishing upon request of the Auditor General, or 30 his authorized agents, for official use, of returns filed and 31 information related thereto under this Act is deemed to be an 32 official purpose within the meaning of this Section. 33 Where an appeal or a protest has been filed on behalf of 34 a taxpayer, the furnishing upon request of the attorney for -3- LRB9112999SMmbam01 1 the taxpayer of returns filed by the taxpayer and information 2 related thereto under this Act is deemed to be an official 3 purpose within the meaning of this Section. 4 The furnishing of financial information to a home rule 5 unit that has imposed a tax similar to that imposed by this 6 Act pursuant to its home rule powers, or to any village that 7 does not levy any real property taxes for village operations 8 and that receives more than 60% of its general corporate 9 revenue from taxes under the Use Tax Act, the Service Use Tax 10 Act, the Service Occupation Tax Act, and the Retailers' 11 Occupation Tax Act, upon request of the Chief Executive 12 thereof, is an official purpose within the meaning of this 13 Section, provided the home rule unit or village that does 14 not levy any real property taxes for village operations and 15 that receives more than 60% of its general corporate revenue 16 from taxes under the Use Tax Act, the Service Use Tax Act, 17 the Service Occupation Tax Act, and the Retailers' Occupation 18 Tax Act agrees in writing to the requirements of this 19 Section. 20 For a village that does not levy any real property taxes 21 for village operations and that receives more than 60% of its 22 general corporate revenue from taxes under the Use Tax Act, 23 Service Use Tax Act, Service Occupation Tax Act, and 24 Retailers' Occupation Tax Act, the officers eligible to 25 receive information from the Department of Revenue under this 26 Section are the village manager and the chief financial 27 officer of the village. 28 Information so provided shall be subject to all 29 confidentiality provisions of this Section. The written 30 agreement shall provide for reciprocity, limitations on 31 access, disclosure, and procedures for requesting 32 information. 33 The Department may make available to the Board of 34 Trustees of any Metro East Mass Transit District information -4- LRB9112999SMmbam01 1 contained on transaction reporting returns required to be 2 filed under Section 3 of this Act that report sales made 3 within the boundary of the taxing authority of that Metro 4 East Mass Transit District, as provided in Section 5.01 of 5 the Local Mass Transit District Act. The disclosure shall be 6 made pursuant to a written agreement between the Department 7 and the Board of Trustees of a Metro East Mass Transit 8 District, which is an official purpose within the meaning of 9 this Section. The written agreement between the Department 10 and the Board of Trustees of a Metro East Mass Transit 11 District shall provide for reciprocity, limitations on 12 access, disclosure, and procedures for requesting 13 information. Information so provided shall be subject to all 14 confidentiality provisions of this Section. 15 The Director may make available to any State agency, 16 including the Illinois Supreme Court, which licenses persons 17 to engage in any occupation, information that a person 18 licensed by such agency has failed to file returns under this 19 Act or pay the tax, penalty and interest shown therein, or 20 has failed to pay any final assessment of tax, penalty or 21 interest due under this Act. The Director may also make 22 available to the Secretary of State information that a 23 limited liability company, which has filed articles of 24 organization with the Secretary of State, or corporation 25 which has been issued a certificate of incorporation by the 26 Secretary of State has failed to file returns under this Act 27 or pay the tax, penalty and interest shown therein, or has 28 failed to pay any final assessment of tax, penalty or 29 interest due under this Act. An assessment is final when all 30 proceedings in court for review of such assessment have 31 terminated or the time for the taking thereof has expired 32 without such proceedings being instituted. 33 The Director shall make available for public inspection 34 in the Department's principal office and for publication, at -5- LRB9112999SMmbam01 1 cost, administrative decisions issued on or after January 1, 2 1995. These decisions are to be made available in a manner so 3 that the following taxpayer information is not disclosed: 4 (1) The names, addresses, and identification 5 numbers of the taxpayer, related entities, and employees. 6 (2) At the sole discretion of the Director, trade 7 secrets or other confidential information identified as 8 such by the taxpayer, no later than 30 days after receipt 9 of an administrative decision, by such means as the 10 Department shall provide by rule. 11 The Director shall determine the appropriate extent of 12 the deletions allowed in paragraph (2). In the event the 13 taxpayer does not submit deletions, the Director shall make 14 only the deletions specified in paragraph (1). 15 The Director shall make available for public inspection 16 and publication an administrative decision within 180 days 17 after the issuance of the administrative decision. The term 18 "administrative decision" has the same meaning as defined in 19 Section 3-101 of Article III of the Code of Civil Procedure. 20 Costs collected under this Section shall be paid into the Tax 21 Compliance and Administration Fund. 22 Nothing contained in this Act shall prevent the Director 23 from divulging information to any person pursuant to a 24 request or authorization made by the taxpayer or by an 25 authorized representative of the taxpayer. 26 (Source: P.A. 89-89, eff. 6-30-95; 90-491, eff. 1-1-98.)".
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